TOP DAMAS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
TOP DAMAS
Largest movements
- Receivables within one year +€161,769
up €161,769 (+111%), from €145,346 to €307,115
of which Trade receivables: +€160,700
- Stocks and contracts +€30,528
up €30,528 (+34.9%), from €87,353 to €117,880
- Tangible fixed assets +€4,975
new in 2024: €4,975
- Trade debts +€172,371
up €172,371 (+96.7%), from €178,276 to €350,647
- Tax, wage and social debts +€22,674
up €22,674 (+57.6%), from €39,387 to €62,061
of which Taxes: +€12,611
- Profit (loss) carried forward +€4,627
up €4,627, from -€1,930 to €2,697
- Gross operating margin -€19,478
down €19,478 (-44.6%), from €43,681 to €24,203
- Staff costs -€19,110
down €19,110 (-56.3%), from €33,972 to €14,862
- Taxes +€2,050
new in 2024: €2,050
- Depreciation +€1,525
new in 2024: €1,525
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €244,906 | €446,053 | +€201,147 | +82.1% |
| Fixed assets | 21/28 | €5,500 | €10,475 | +€4,975 | +90.4% |
| Tangible fixed assets | 22/27 | - | €4,975 | +€4,975 | |
| Furniture and vehicles | 24 | - | €4,975 | +€4,975 | |
| Financial fixed assets | 28 | €5,500 | €5,500 | = | 0.0% |
| Current assets | 29/58 | €239,406 | €435,579 | +€196,173 | +81.9% |
| Stocks and contracts in progress | 3 | €87,353 | €117,880 | +€30,528 | +34.9% |
| Stocks | 30/36 | €87,353 | €117,880 | +€30,528 | +34.9% |
| Amounts receivable within one year | 40/41 | €145,346 | €307,115 | +€161,769 | +111% |
| Trade receivables | 40 | €145,327 | €306,027 | +€160,700 | +111% |
| Other amounts receivable | 41 | €19 | €1,088 | +€1,069 | +5,780% |
| Cash at bank and in hand | 54/58 | €6,707 | €10,583 | +€3,876 | +57.8% |
| Total equity and liabilities | 10/49 | €244,906 | €446,053 | +€201,147 | +82.1% |
| Equity | 10/15 | €1,070 | €5,697 | +€4,627 | +432% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,930 | €2,697 | +€4,627 | |
| Amounts payable | 17/49 | €243,836 | €440,356 | +€196,520 | +80.6% |
| Amounts payable within one year | 42/48 | €243,836 | €440,356 | +€196,520 | +80.6% |
| Trade debts | 44 | €178,276 | €350,647 | +€172,371 | +96.7% |
| Suppliers | 440/4 | €178,276 | €350,647 | +€172,371 | +96.7% |
| Taxes, remuneration and social security | 45 | €39,387 | €62,061 | +€22,674 | +57.6% |
| Taxes | 450/3 | €7,591 | €20,202 | +€12,611 | +166% |
| Remuneration and social security | 454/9 | €31,796 | €41,858 | +€10,062 | +31.6% |
| Other amounts payable | 47/48 | €26,172 | €27,648 | +€1,476 | +5.6% |
| Remuneration, social security and pensions | 62 | €33,972 | €14,862 | -€19,110 | -56.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,525 | +€1,525 | |
| Other operating charges | 640/8 | €1,104 | €855 | -€249 | -22.6% |
| Gross operating margin | 9900 | €43,681 | €24,203 | -€19,478 | -44.6% |
| Operating profit (loss) | 9901 | €8,605 | €6,960 | -€1,644 | -19.1% |
| Financial charges | 65/66B | €242 | €283 | +€40 | +16.7% |
| Recurring financial charges | 65 | €242 | €283 | +€40 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | €8,362 | €6,678 | -€1,685 | -20.1% |
| Income taxes | 67/77 | - | €2,050 | +€2,050 | |
| Profit (loss) for the period | 9904 | €8,362 | €4,627 | -€3,735 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,362 | €4,627 | -€3,735 | -44.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.